Iowa Code » Chapter 421A — DISCLOSURE OF INFORMATION IN PREPARATION
Iowa Code

Iowa Code § 421A.3 (2026)

Engaged in business

✓ current as of July 2026
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A person is engaged in the business of preparing income tax returns or assisting in preparing of returns if the person does any of the following:

1. Advertises, or gives publicity to the effect that the person prepares or assists others in the preparation of tax returns.

2. Prepares or assists others in the preparation of tax returns for compensation. [C73, 75, 77, 79, 81, §423A.3] 2003 Acts, 1st Ex, ch 2, §203, 205 C2005, §421A.3 \n

Notes of Decisions
Cited in 7 cases, 1992–1995 · leading case: State v. Godbersen, 493 N.W.2d 852 (Iowa 1992).
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State v. Godbersen, 493 N.W.2d 852 (Iowa 1992). · cites it 2× “Godbersen claims Iowa Code chapter 421A, imposing an excise tax on unlawful dealing in controlled and other substances, requires him to incriminate himself in violation of the Fifth Amendment of the United States Constitution and article I, section 9 of the Iowa Constitution.”
State v. Lange, 531 N.W.2d 108 (Iowa 1995). · cites it 2× “See Iowa Code § 421A.3. The Iowa tax, therefore, is not — like the Montana tax— imposed on goods a taxpayer neither owns nor possesses.”
State v. Wiese, 525 N.W.2d 412 (Iowa 1994). · cites it 2× “401 (1991); (2) possession of marijuana without the required drug tax stamp in violation of Iowa Code section 421A.3; and (3) eluding or attempting to elude a pursuing law enforcement vehicle in violation of Iowa Code section 321.”
State v. Gillespie, 530 N.W.2d 446 (Iowa 1995). · cites it 2× “See Iowa Code § 421A.3. Count V was for possession of a controlled sub *448 stance (marijuana).”
State v. Gulledge, 896 P.2d 378 (Kan. 1995). ““We conclude the Iowa drug stamp tax statute is not a criminal penalty. Because it is not a criminal penalty, the sentence on the drug tax stamp conviction did not constitute a second punishment violative of Lange’s right against double jeopardy.”
State v. Ryan, 501 N.W.2d 516 (Iowa 1993). · cites it 2× “Iowa Code section 421A.3 forbids a dealer from possessing a taxable substance unless the tax has been paid.”
State v. Torres, 506 N.W.2d 470 (Iowa Ct. App. 1993). “401(l)(d), five counts of failure to affix a drug tax stamp, in violation of sections 421A.3 and 421A.12, and theft in the third degree, in violation of sections 714.”
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